Appeal procedure for equalisation-levy penalties permits appeal to Commissioner (Appeals) with prescribed formality and fee. An aggrieved assessee or e-commerce operator may appeal a penalty order under the Equalisation Levy to the Commissioner of Income-tax (Appeals) within thirty days of receipt; the appeal must follow prescribed form and verification requirements and be accompanied by a statutory fee. Provisions analogous to sections 249-251 of the Income-tax Act apply to such appeals where filed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal procedure for equalisation-levy penalties permits appeal to Commissioner (Appeals) with prescribed formality and fee.
An aggrieved assessee or e-commerce operator may appeal a penalty order under the Equalisation Levy to the Commissioner of Income-tax (Appeals) within thirty days of receipt; the appeal must follow prescribed form and verification requirements and be accompanied by a statutory fee. Provisions analogous to sections 249-251 of the Income-tax Act apply to such appeals where filed.
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